中外合资经营企业的汇兑损益按会计制度规定列入“管理费用”核算,但也有人提出应列为营业外支出,颇有争论。特别是目前出现“外汇调剂中心”这种带自由交易性质的外汇调剂,调剂价与牌价汇率相差甚大,这部分差价该作何处理?我认为,具体问题应具体分析,现依据财政部有关新的规定,结合实际,谈谈我的看法。一、关于实收资本。合营各方以外币投资,如采用收款当日外汇牌价折算,由于收款日期不同汇率变化,折算人民币金额就会 The foreign exchange gains and losses of Chinese-foreign equity joint ventures are accounted for in the “administrative expenses” in accordance with the provisions of the accounting system, but some people have proposed that they should be classified as non-operating expenses, which is quite controversial. In particular, at present there are foreign exchange swaps such as the “foreign exchange swap center,” which are free trade transactions. There is a big difference between the swap price and the exchange rate. What should be the difference between this part of the price? I think that the specific issues should be analyzed in detail. The regulations, in conjunction with reality, talk about my views. I. About paid-in capital. If the foreign currency investment of the parties to the joint venture is converted using the foreign exchange price on the day of collection, the exchange rate will change and the amount of the yuan will be converted.